缅北禁地

Seventy-ninth session

Agenda item 139 of the preliminary list*

Proposed programme budget for 2025

 Internal oversight: proposed programme budget for 2025

 Report of the Independent Audit Advisory Committee

Summary

The present report reflects the comments, advice and recommendations of the Independent Audit Advisory Committee on the proposed programme budget for 2025 of the Office of Internal Oversight Services (OIOS). The Committee continues to be mindful that, in his reform initiative, the Secretary-General called for, inter alia, strengthened accountability. The Committee is also aware that an effective oversight regime can foster a strengthened accountability mechanism. To achieve this, the Committee expects that OIOS will continue to review its business model so that it is adaptive to the transforming environment, including with regard to measuring its performance and being responsive to the impact of emerging risks.

 

           I.   Introduction

1.       The Independent Audit Advisory Committee has undertaken a review of the proposed programme budget for 2025 of the Office of Internal Oversight Services (OIOS) in accordance with paragraphs 2 (c) and (d) of its terms of reference (see General Assembly resolution , annex). The Committee’s responsibility in this respect is to review the budget proposal of OIOS, taking into account its workplan, and to make recommendations to the General Assembly through the Advisory Committee on Administrative and Budgetary Questions. The present report contains the Committee’s comments, advice and recommendations relating to the proposed programme budget for 2025 of OIOS for consideration by the Advisory Committee and the Assembly.

2.       The Programme Planning and Budget Division shared the internal oversight section of the proposed programme budget for 2025 () with the Independent Audit Advisory Committee. The Committee also received supplementary information from OIOS. The Committee appreciates the Division’s promptness and the cooperation of OIOS in providing the necessary information.

 

          II.   Review of the proposed programme budget for 2025 of the Office of Internal Oversight Services

 Priorities of the Office for 2025

3.       OIOS informed the Committee that the main priorities for the 2025 budget included the review of the following: (a) implementation of reforms to the management, peace and security, and development pillars; (b) strengthening of the organizational culture; (c) procurement and supply chain management, including management of fraud and corruption risks; (d) management of mission drawdown; and (e) strengthening of the protection against retaliation (whistle-blower protection) system. These priorities remain consistent with the priorities for 2024. The Committee was further informed that, in 2025, OIOS planned to undertake cross-cutting initiatives such as: (a) provision of support to Member States on the implementation of the Sustainable Development Goals; and (b) implementation of the Secretary-General’s strategies on gender equality, racial equality, environmental sustainability, disability inclusion, and data.

4.       The Committee was informed that, to achieve those priorities and objectives, OIOS plans to focus on ensuring that staff are equipped with the knowledge and skills necessary to deliver expected results, such as: (a) strengthening the use of enterprise risk management in planning internal audit, and evaluation and inspection, activities; (b) enhancing the methodology for measuring the impact of audit recommendations; (c) enhancing guidance for thematic and outcome evaluations of programmes; and (d) enhancing guidance on using data analytics to improve investigation planning and therefore the timeliness of investigations.

5.       The Committee continues to note the initiatives of OIOS and looks forward to (a) the assessment and conclusions of OIOS regarding the achievement of these priorities; (b) a continued understanding of how OIOS priorities link together from year to year and with the risk-based methodology; (c) the contribution of OIOS to the achievement of the Secretary-General’s goals; and (d) the development and measurement of outcome indicators.

6.       The Committee was informed that, during the 2025 period: (a) the Internal Audit Division planned to undertake 64 assignments, which was the same number of assignments as for 2024;[1] (b) the Inspection and Evaluation Division planned to undertake 9 assignments, down from 10 assignments planned for 2024; and (c) the Investigations Division projected opening 488 investigation cases (110 projected for the regular budget) compared with 329 investigation cases projected for 2024. As described below, there was a growing backlog of investigation cases. OIOS further noted that it applied a risk-based approach when selecting its planned assignments. That approach was different for each division and is described in greater detail below.

                            Resource requirements

7.       The projected resources for OIOS for 2025 from the programme budget (before recosting), combined with other assessed and extrabudgetary resources, amount to $72,054,900, compared with $70,372,900 for 2024, which is an increase of $1,682,000, or 2.4 per cent overall. The post resources declined by 6 posts, from 297 posts to 291 posts; that decline was all in the other assessed category (see table 1).

 

Table 1

Overall financial and post resources for the Office of Internal Oversight Services, by source of funding (before recosting)

(Thousands of United States dollars)

	Financial resources						Post resources
	2024 appropriation	2025 estimates	Percentage of the 2025 total budget	Variance		2024 approved		2025 proposed	Variance
				Amount	Percentage				Number of posts	Percentage
A.   Regular budget	24 837.3	26 337.3	36.6	1 500.0	6.0	116		116	–	0.0
B.   Other assessed	31 891.2	32 073.2	44.5	182.0	0.6	136		130	(6)	(4.4)
C.   Extrabudgetary	13 644.4	13 644.4	18.9	–	0.0	45		45	–	0.0
Total	70 372.9	72 054.9	100	1 682.0	2.4	297		291	(6)	(2.0)

Note: Budget figures were based on section 30, Internal oversight, of the proposed programme budget for 2025 (), and the relevant supplementary information. The figures under other assessed have been adjusted to reflect the relevant portions of two annual budgets that use a July–June fiscal period.

 

8.       Table 2 presents the regular budget proposal for OIOS for 2025 compared with the appropriation for 2024. The proposed programme budget for OIOS for 2025 (regular budget) is estimated at $26,337,300 (before recosting), which is $1,500,000, or 6.0 per cent, higher than the 2024 appropriation of $24,837,300. Although post resources have remained constant at 116 posts, there is a 22.2 per cent increase in the Investigations Division budget, since the requested new investigation resources will be established as general temporary assistance positions, rather than posts.

 

Table 2

Regular budget financial and post resources, by programme (before recosting)

(Thousands of United States dollars)

	Financial resources						Post resources
	2024 appropriation	2025 estimate	Percentage of 2025 total budget	Variance		2024 appropriation		2025 estimate	Variance
				Amount	Percentage				Number of posts	Percentage
A.   Executive direction and management	1 730.1	1 743.8	6.6	13.7	0.8	8		8	–	0.0
B.   Programme of work	21 582.9	23 055.0	87.5	1 472.1	6.8	101		101	–	0.0
Subprogramme 1. Internal audit	9 841.1	9 817.2	37.3	(23.9)	(0.2)	44		44	–	0.0
Subprogramme 2. Inspection and evaluation	4 998.8	4 994.8	19.0	(4.0)	(0.1)	24		24	–	0.0
Subprogramme 3. Investigations	6 743.0	8 243.0	31.3	1 500.0	22.2	33		33	–	0.0
C.   Programme support	1 524.3	1 538.5	5.8	14.2	0.9	7		7	–	0.0
Total	24 837.3	26 337.3	100.0	1 500.0	6.0	116		116	0	0.0

Note: Budget figures were based on section 30, Internal oversight, of the proposed programme budget for 2025 (), and the relevant supplementary information.

9.       The Committee recognizes that the consideration of the OIOS budget proposals for the specific grade level of OIOS posts and requests for non-post resources falls within the remit of the Advisory Committee on Administrative and Budgetary Questions. The Independent Audit Advisory Committee will, therefore, focus its review, comments and advice on the scope of its own terms of reference with respect to the work-planning and budgeting process of OIOS.

 

             A.    Executive direction and management

10.     As indicated in table 2, the financial resources for 2025 for executive direction and management amount to $1,743,800. The share of the total programme budget for executive direction and management is 6.6 per cent, or 0.8 per cent higher than the 2024 appropriation, although post resources are expected to remain at the same level. According to OIOS, the proposed increase is aimed at improving the ability of the Under-Secretary-General for Internal Oversight Services to conduct risk-based strategic planning, monitoring and assurance of mandated activities, as well as to engage in consultations and risk discussions with the senior leadership of United Nations entities.

11.     The Committee supports the proposed budget for executive direction and management as presented in table 2.

 

             B.    Programme of work

                            Subprogramme 1

                            Internal audit

                            Priorities of the Internal Audit Division

12.     The Committee was informed that, for 2025, the Internal Audit Division has set five initiatives to contribute to the objectives of OIOS, namely: (a) to conduct internal audit activities to recommend improvements to key controls; (b) to support the effort of the Department of Management Strategy, Policy and Compliance to strengthen the Secretariat’s accountability system; (c) to focus on data governance and data security by identifying and monitoring audit assignments that systematically cover United Nations cross-cutting priorities in the management, programme and strategy areas; (d) to strengthen the annual work planning process; and (e) to implement the recommendations arising from the upcoming external assessment.

13.     According to OIOS, the above priorities are expected to result in strengthened accountability and transparency in the use of resources by United Nations organizations and entities, improved risk identification and mitigation by United Nations organizations and entities, and a high quality of internal audit assurance provided to the Secretary-General, heads of organizations and entities and Member States on the adequacy and effectiveness of risk management and internal control systems.

14.     To achieve those objectives, the proposed programme budget for 2025 for subprogramme 1, Internal audit, is $9,817,200, which is 37.3 of the total programme budget. This budget is marginally lower than the $9,841,000 approved for 2024, while the post resource levels would remain the same, at 44 posts (see table 2).

 

                            Workplan implementation

15.     With respect to the 2023 workplan for the Internal Audit Division, the Committee was informed that the Division had planned to conduct 50 regular budget assignments, comprising 29 performance audits, 19 compliance audits and 2 advisory engagements. According to OIOS, out of the 68[2] planned regular and extrabudgetary (50 and 18, respectively) assignments, 48 had been completed, 19 were in progress and 1 had not been started as at 31 December 2023 (see table 3).

16.     With respect to the 2024 workplan for the Internal Audit Division, the Committee was informed that the Division planned to conduct 41 regular budget assignments, comprising 31 performance audits, 8 compliance audits and 2 advisory engagements. According to OIOS, out of the 64 planned regular and extrabudgetary (41 and 23, respectively) assignments, 7 had been completed, 39 were in progress and 18 had not been started as at 22 April 2024 (see table 3).

 

                            Table 3

                            Status of implementation of the Internal Audit Division workplan

Year	Number of assignments projected	Number of assignments completed	Number of assignments in?progress	Number of assignments not yet started or carried forward
2023 (as at 31 December 2023)	68	48	19	1
2024 (as at 22 April 2024)	64	7	39	18

 

17.     The Committee acknowledges OIOS for its efforts to complete the workplans for 2023 and 2024. With respect to the 2023 workplan, the Committee is concerned about the high number of assignments carried into 2024, and still under way. The Committee continues to be concerned about the accumulative effect of assignments carried over from period to period. The Committee therefore calls upon the Division to ensure that the remaining assignments are completed in a timely manner. Moreover, the Committee reiterates its prior recommendation that OIOS continue to analyse the consequences for risk coverage and outcome indicators if planned assignments cannot be completed as planned.

 

                            Risk-based work planning process and capacity analysis

18.     The Committee continued to hold discussions with OIOS on the risk-based work planning process and to ascertain how the Internal Audit Division takes organizational risk coverage into account in determining the level of resources required to deliver the programme of work. The Committee continues to advocate that using risk assessments to prioritize and allocate audit resources is a best practice, and this is a position the Committee has supported in its previous reports on the budget for OIOS. In this regard, OIOS informed the Committee that, as part of the 2024 risk-based planning exercise, the Division had recently revalidated its assurance strategy through the Secretariat and entity-level risk assessments and analysis. According to OIOS, the assurance strategy continues to be based on a five-year horizon: covering medium risks every five years and high risks every three years. OIOS noted that, in developing a workplan that implemented its overall assurance strategy, the Division had examined the assignments completed over the prior two years and identified assignments planned to be conducted over the coming three years to ensure that risks were being covered as planned. As noted in paragraph 6, for the 2025 workplan, the Division intended to complete 64 assignments (41 regular budget assignments and 23 extrabudgetary assignments), the same number of assignments that were planned for 2024.

19.     Within the context of its methodology for work planning, OIOS informed the Committee that the Internal Audit Division had examined the resources required to conduct the assignments included within the strategy for the current workplan year (2024), given the approved posts and vacancy rates, to analyse the capacity gap. According to OIOS, the capacity gap in the Division represents the resources needed to cover those risks that cannot be covered within the current resource levels.

20.     OIOS noted that, after taking into account the budgeted vacancies, a net gap of two posts exists across the regular budget and extrabudgetary resources. According to OIOS, no additional resources are being requested for the 2025 budget. Rather, this gap will be managed through: (a) the current efforts to fill vacant posts; (b) the rescoping of assignments, if necessary; and (c) the identification of opportunities to work with other Internal Audit Division audit teams to mainstream coverage of information and communications technology (ICT) risks into other assignments contained in the workplan.

21.     The Committee acknowledges the efforts of OIOS to address the capacity gap of the Internal Audit Division. The Committee also takes note of the representation of OIOS that the Division’s external quality assessment has been completed, and an action plan has been prepared to address identified gaps and areas for improvement. Without prejudice to the outcome of the Committee’s review of the external assessment action plan, the Committee endorses the programme budget proposal for the Internal Audit Division as presented in table 1 above.

 

                            Subprogramme 2

                            Inspection and evaluation

                            Priorities of the Inspection and Evaluation Division

22.     The Committee was informed that the priorities of the Inspection and Evaluation Division for 2025 include contributing to strengthening relevance, efficiency, effectiveness and impact in the implementation of programmes and legislative mandates of the Organization and improving decision-making, accountability and learning.

23.     To achieve those priorities, the Inspection and Evaluation Division plans to: (a) conduct evaluations, focusing on subprogramme-level outcomes achieved by Secretariat entities in the areas of peace and security, sustainable development, human rights and humanitarian assistance; (b) support accountability for programme improvement through the monitoring of the implementation of evaluation recommendations and their outcomes, including by conducting triennial reviews of OIOS evaluation reports; (c) integrate the Secretary-General’s cross-cutting strategies in evaluation design and implementation; (d) provide evaluation methodological guidance and quality assurance support to Secretariat entities and to the wider Organization; and (e) support system-wide evaluation through collaboration with the United Nations Sustainable Development Group System-Wide Evaluation Office. The Division has indicated that those plans are developed through their risk-based planning, as explained in greater detail below.

24.     According to OIOS, the planned work is expected to result in: (a) increased learning and accountability of Secretariat entities with a view to achieving the planned outcomes of programmes and subprogrammes and drawing upon lessons learned; (b) strengthened evaluation capacity and performance; and (c) greater use of evaluation results to inform programme planning and achievement of results within the Organization. As shown in table 2, to achieve the above priorities, the proposed programme budget for 2025 for subprogramme 2, Inspection and evaluation, amounts to $4,994,800, which is 19.0 per cent of the total OIOS proposed budget, with a marginal decrease of 0.1 per cent over the 2024 appropriation. The post resource levels would remain the same, at 24 posts.

 

                            Workplan implementation

25.     With respect to the 2023 workplan, OIOS informed the Committee that 14 regular budget and extrabudgetary assignments had either been started or were planned for completion in 2023. Five of those assignments (including three that started in 2022) had been completed in 2023: (a) biennial report on strengthening evaluation and the Secretariat evaluation dashboard; (b) coordination of humanitarian action and emergency response; (c) evaluation of one Department of Political and Peacebuilding Affairs cluster III special political mission (United Nations Verification Mission in Colombia); (d) Development Coordination Office/resident coordinator system support for enabling coherent United Nations policy advice; and (e) synthesis report of Secretariat evaluations on gender. The remaining nine had been started in 2023 and were slated for completion in 2024 (see table 4 and annex I).

 

                            Table 4

                            Status of implementation of the Inspection and Evaluation Division workplan as of April 2024

	Number of assignments started in previous year and completed in the current budget year	Number of assignments started and completed or projected for completion in the current budget year	Total number of assignments completed in the budget year	Number of assignments started in the current budget year and completed or projected for completion in the next budget year	Total number of planned assignments
2023 workplan	3	2	5	9	14
2024 workplan	9	1	10	8	18
2025 workplan	8	1	9	..a	..

 

   ^a  The 2025 workplan will be finalized in the fourth quarter of 2024.

26.     Regarding the 2024 workplan, the Committee was informed that 18 assignments, including 9 carried over from 2023, were planned for completion in 2024, and 8 assignments would be started in 2024 and completed in 2025. Of those, 10 had already been completed: (a) evaluation of regional special political missions in Africa (United Nations Regional Office for Central Africa and United Nations Office for West Africa and the Sahel); (b) evaluation of Secretariat business sector partnerships in support of the Sustainable Development Goals; (c) evaluation of the work and methods of the International Residual Mechanism for Criminal Tribunals; (d) evaluation of the Regular Programme of Technical Cooperation; (e) midterm evaluation of the United Nations Human Settlements Programme strategic plan; (f) synthesis report of OIOS evaluations on regional economic commissions; (g) Development Coordination Office/resident coordinator system; and (h) three triennial reviews of implementation of recommendations from 2021 evaluations of the New Partnership for Africa’s Development and the Department of Economic and Social Affairs, and inspection of the United Nations Entity for Gender Equality and the Empowerment of Women (UN-?Women). OIOS further noted that the Inspection and Evaluation Division planned to start the remaining eight assignments in 2024 for completion in 2025 (see table 4 and annex II).

 

                            Risk assessment and the work planning process for 2025

27.     As noted in its previous reports, the Inspection and Evaluation Division’s evaluation is at the subprogramme level. At that level, there are 162 evaluable entities, which is much higher than at the programme level. OIOS indicated that the Division would continue to use a risk-based approach to its work planning, so as to facilitate selection and prioritization of evaluation topics. OIOS further noted that the workplan for 2025 would continue to focus on the subprogramme outcome level and was based on five key risk criteria, namely: resources, entity evaluation, oversight coverage, OIOS risk assessment and strategic relevance. Those qualitative criteria had allowed the Division to identify the 93 higher-risk subprogrammes.

 

                            Inspection and Evaluation Division capacity gap analysis

28.     The Committee was informed that the initial Inspection and Evaluation Division work-planning process envisaged 162 subprogrammes. OIOS further noted that in order to meet its goal of evaluating every subprogramme once in an eight-year period, the Division would have to evaluate 20 subprogrammes per year. Assuming 1.33 evaluations per team of two evaluators per year, that would require a staff complement of 30 people. According to OIOS, however, the Division had 17 available staff to conduct evaluations (after applying a vacancy rate of 10 per cent). After excluding the Director (D-2) and one General Service staff member, that left a gross annual capacity gap of 15 staff.

29.     OIOS informed the Committee that, to partially address the gap, it planned to continue to take the following mitigating measures: (a) group common subprogrammes into similar thematic clusters; (b) focus on 93 subprogrammes assessed as either high-risk or very high-risk on an eight-year cycle; and (c) strengthen entity evaluation capacity within the Secretariat through training, support, guidance and tools for the conduct of high-quality evaluations by entities. As a result of those measures and strategies, OIOS indicated that it would need to evaluate 13 subprogrammes, resulting in an anticipated capacity gap of five staff for 2025.

 

                            Results and risk of not attaining results

30.     The Committee enquired from OIOS what the impact of the capacity gap would be on the work of the Inspection and Evaluation Division and on the Division’s ability to cover high-risk or very high-risk subprogrammes within an eight-year cycle. OIOS stated that, without the five staff, the Division would only be able to, at best, complete 9 assignments in 2025 (see annex III), which was 4 short of the 13 assignments noted in paragraph 29.

31.     The Committee supports the 2024 resource request for the Inspection and Evaluation Division as presented with the understanding that the Division should continue to refine its capacity analysis and consider the need for additional resources in future budget requests if so warranted, especially following the completion of the external quality assessment of the Division.

 

                            Subprogramme 3

                            Investigations

                            Priorities of the Investigation Division

32.     The Committee was informed that the objective of the Investigations Division was to contribute to enhanced accountability and ethical behaviour within the Organization. To address those objectives, the Investigations Division intended to: (a) receive and record all complaints; (b) investigate reports of violations; (c) enable prevention of and response to complaints; and (d) support the investigative capacity and capabilities of entities that carried out investigations that fell under category I.[3]

33.     In reviewing the regular budget for the Investigations Division, the Committee continues to be cognizant of the OIOS position that the workforce plan/capacity analysis, and the resource analysis for the Investigations Division, were based on the whole investigation portfolio rather than the funding source.

34.     The Committee was provided with relevant trend analyses relating to the activities of the Investigations Division. According to OIOS, those analyses formed the basis for the workplan for the 2025 fiscal year. Specifically, the Committee looked at the intake levels for the investigation matters that came to the Investigations Division, referrals and open investigations. The Committee was informed that, for 2025, OIOS projected a record intake and number of cases predicated for investigation. It was projected that, by the end of 2024, the Division would have received 1,776 matters, similar in number to the 1,765 matters received in 2023. According to OIOS, 681 cases were expected to be referred back to management and 535 cases would be opened for investigation by OIOS. That would result in a growing backlog of cases. With respect to 2025, the Committee was informed that OIOS was projecting the number of investigation cases to be 488 (110 of which would pertain to the regular budget), up from 329 cases projected for 2024.

35.     As noted in table 2, the proposed programme budget for 2025 for subprogramme 3, Investigations, amounts to $8,243,000, which is 31.3 per cent of the total OIOS budget proposal and represents an increase of 22.2 per cent compared with the appropriation for 2024. The post resource levels would remain the same, at 33 posts. The Committee was informed that, to address the needs of OIOS as noted in the Committee’s previous recommendations, especially the need to strengthen the investigative capacity and improve the time required to complete the growing number of investigations into a range of misconduct, the Office had made a proposal for extra capacity in the form of 10 additional general temporary assistance positions, hence the 22.2 per cent increase in the financial resource requirements for 2025.

36.     The Committee was also informed that the Investigations Division continued to address the issues identified in the Committee’s prior reports, especially the recruitment and retention of staff in the Division. The Committee was informed that, as at 31 March 2024, the regular budget vacancy rate stood at 22 per cent, down from the 25 per cent reported at the same time a year earlier. Upon follow-up, the Committee was informed of the recruitment effort that the Office was undertaking, which was expected to significantly reduce the vacancy levels.

37.     The Committee acknowledges the effort OIOS has made in addressing the vacancy situation; however, the Committee is still concerned that the vacancy rate continues to be high. No lasting solution has been found to address this challenge. The Committee reiterates its prior recommendation that the Office explore alternative methods aimed at improving the recruitment and retention capacity to enable it to undertake its responsibilities. The Committee is aware that this alone will not address the growing workloads and backlogs within the Investigations Division, as discussed in the following section.

 

                            Investigations Division capacity gap analysis

38.     OIOS informed the Committee that the growth in the number of open investigations had far outpaced growth in resources. According to OIOS, the Investigations Division now handled almost three times as many complaints of alleged misconduct as it did a few years ago, and was opening record numbers of cases for investigation and issuing record high numbers of investigation reports. In determining the capacity gap of the Investigations Division for 2025, OIOS informed the Committee of the planning assumptions used, including: (a) a 10 per cent vacancy rate; and (b) each investigator handling an average of five open investigations and completing six investigations per year.

39.     The Committee was informed that, given the rise in complaints and the target for each investigator to handle up to five open investigations while completing six investigations per year, the Investigations Division would face a capacity gap exceeding 50 per cent of its expected caseload. With or without considering the vacancy rate, the Committee was informed that there would be a high capacity gap in the Investigations Division. According to OIOS, assuming a vacancy rate of 10 per cent, that gap would be 45 posts, which were expected to be in the following areas: (a) the number of active investigators, where there was a need to increase the number of active investigators working on cases to respond to increased intake and to address rising backlog; (b) case intake, where there was a need to establish a dedicated intake function to more rapidly assess and assign complaints received by OIOS; (c) quality assurance, where there was a need to enhance the existing team dedicated to providing quality assurance and a professional standards review of investigation reports to improve completion times and address the backlog; and (d) forensics, where there was a need to strengthen the forensics capacity, especially in the digital and ICT areas, to remove bottlenecks and improve case completion times.

40.     The Committee enquired from OIOS what the impact of the capacity gap would be. OIOS responded that, without additional resources, fulfilling the mandate of OIOS in a timely and professional manner would be negatively affected. If the growing gap between current resources and increased caseload was not addressed through additional investigator posts, incoming cases and investigations would need to be prioritized, with less critical matters being put on a “waiting list” to be dealt with once resources became available. Such an approach could jeopardize accountability, due to evidence not being obtained and preserved in a timely manner and losing contact with witnesses. It could also negatively affect the credibility of the oversight function as a whole and discourage reporting, if the system was perceived as inefficient. OIOS further noted that, with more investigator posts, it would be possible to assign incoming matters to more investigators, thus ensuring more timely handling of investigations.

41.     The Committee was informed that, in order to partially address the capacity gap, extra capacity in the form of 10 additional general temporary assistance positions were proposed to strengthen the investigative capacity and improve the time required to complete the growing number of investigations. That followed the recommendations from the Independent Audit Advisory Committee and the external quality assessment to strengthen post resources.

42.     The Committee was further informed that the 10 additional general temporary assistance posts would be distributed as follows: 2 posts to establish a dedicated protection against retaliation investigation; 2 posts to support investigations capacity in Nairobi; and 6 posts to support intake, referrals and quality assurance.

43.     The Committee is of the view that addressing the capacity gap alone may not be sufficient. The Committee recommends that OIOS continue to analyse the results of its external quality assessment to identify opportunities to increase efficiency. Furthermore, the Committee recommends that OIOS undertake a review of data and activities within its purview to identify the potential root causes of the ever-increasing intake and caseload.

44.     The high vacancy rate notwithstanding, the Committee considers that the current resource level is not sufficient to cover the risks of the Division, such as the lengthy time needed to complete investigations and the high burden of cases referred back to management. The Committee notes, however, that the 10 additional general temporary assistance posts are a step in the right direction and therefore endorses the resource levels requested.

 

 

             C.    Programme support

45.     The proposed budget for programme support for 2025 of $1,538,500, which is 5.8 per cent of the total regular budget, is expected to increase marginally, with the post resources remaining unchanged. The Committee supports the proposed budget for programme support as presented in table 2.

 

        III.   Conclusion

46.     The members of the Independent Audit Advisory Committee respectfully submit the present report, containing the Committee’s comments and recommendations, for consideration by the General Assembly.

 

(Signed) Imran Vanker

Chairman, Independent Audit Advisory Committee

(Signed) Anton V. Kosyanenko

Vice-Chair, Independent Audit Advisory Committee

(Signed) Dorothy A. Bradley

Member, Independent Audit Advisory Committee

(Signed) Suresh Sharma

Member, Independent Audit Advisory Committee

(Signed) Jeanette Franzel

Member, Independent Audit Advisory Committee

 

Annex I

                 2023 workplan implementation for the Inspection and Evaluation Division (status of assignments)

Started in 2022, completed in 2023			Started in 2023, completed in 2023			Started in 2023, completed in 2024
Assignment	Quantity	Assignment		Quantity	Assignment		Quantity
Biennial report on strengthening evaluation and the Secretariat evaluation dashboard	1	Development Coordination Office/resident coordinator system support for enabling coherent United Nations policy advice		1	Evaluation of regional special political missions in Africa (United Nations Regional Office for Central Africa and United Nations Office for West Africa and the Sahel)		1
Office for the Coordination of Humanitarian Affairs: coordination of humanitarian action and emergency response	1	Synthesis report of Secretariat evaluations on gender		1	Evaluation of Secretariat business sector partnerships in support of the Sustainable Development Goals		1
Evaluation of one Department of Political and Peacebuilding Affairs cluster III special political mission (United Nations Verification Mission in Colombia)	1				Evaluation of the work and methods of the International Residual Mechanism for Criminal Tribunals		1
					Evaluation of the Regular Programme of Technical Cooperation		1
					Midterm evaluation of United Nations Human Settlements Programme strategic plan		1
					Synthesis report of OIOS evaluations on regional economic commissions		1
					Triennial reviews of implementation of recommendations from 2021 evaluations of the New Partnership for Africa’s Development and the Department of Economic and Social Affairs and inspection of the United Nations Entity for Gender Equality and the Empowerment of Women (UN?Women)		3
Total	3			2			9

 

 

 

Annex II

                 2024 workplan implementation for the Inspection and Evaluation Division (status of assignments)

 

Started in 2023, completed in 2024			Started in 2024, completed in 2024			Planned start in 2024, for completion in 2025
Assignment	Quantity	Assignment		Quantity	Assignment		Quantity
Evaluation of regional special political missions in Africa (United Nations Regional Office for Central Africa and United Nations Office for West Africa and the Sahel)	1	Development Coordination Office/resident coordinator system: the resident coordinator system in complex settings		1	Evaluation of the United Nations Assistance Mission in Iraq		1
Evaluation of Secretariat business sector partnerships in support of the Sustainable Development Goals	1				Evaluation of the United Nations Assistance Mission in Afghanistan		1
Evaluation of the work and methods of the International Residual Mechanism for Criminal Tribunals	1				Evaluation of the Office of the United Nations High Commissioner for Human Rights		1
Evaluation of the Regular Programme of Technical Cooperation	1				Evaluation of the Office of Counter-Terrorism		1
Midterm evaluation of the United Nations Human Settlements Programme strategic plan	1				Evaluation of special envoys		1
Synthesis report of OIOS evaluations on regional economic commissions	1				Biennial report on strengthening evaluation		1
Triennial reviews of implementation of recommendations from 2021 evaluations of the New Partnership for Africa’s Development and the Department of Economic and Social Affairs, and inspection of the United Nations Entity for Gender Equality and the Empowerment of Women (UN?Women)	3				Triennial reviews of implementation of recommendations from 2022 evaluations of the Economic Commission for Latin America and the Caribbean and the Economic and Social Commission for Western Asia		2
Total	9			1			8

 

Annex III

                 2025 workplan for the Inspection and Evaluation Division (status of assignments)

Planned start in 2024, for completion in 2025			Planned start in 2025, for completion in 2025 (status as of June 2024)				Planned start in 2025, for completion in 2026
Assignment	Quantity	Assignment		Quantity		Assignment		Quantity
Evaluation of the United Nations Assistance Mission in Iraq	1	Development Coordination Office/resident coordinator system		1		–		–
Evaluation of the United Nations Assistance Mission in Afghanistan	1
Evaluation of the Office of the United Nations High Commissioner for Human Rights	1
Evaluation of the Office of Counter-Terrorism	1
Evaluation of special envoys	1
Biennial report on strengthening evaluation	1
Triennial reviews of implementation of recommendations from 2022 evaluations of the Economic Commission for Latin America and the Caribbean and the Economic and Social Commission for Western Asia	2
Total	8			1